Newton Property Tax Assessments & Board of Review
Purpose of the Board of Review is to review and examine the Assessment Roll of real and personal properties in the Newton. To receive all sworn statements and valuations real and personal property therein, and to correct all errors in said roll whether in description of property or otherwise, and to perform such other duties imposed by law. Please be advised of the following requirements:
No person shall be allowed to appear before the Board of Review, to testify to the Board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the Assessor to view such property.
- After the first meeting of the Board of Review and before the Board's final adjournment, no person who is scheduled to appear before the Board of Review may contact, or provide information to, a member of the Board about the person's objection except at a session of the Board.
- No person may appear before the Board of Review, testify to the Board by telephone or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board or at least 48 hours before the objection is heard if the objection is allowed because the person has been granted a waiver of the 48-hour notice of an intent to file a written objection by appearing before the Board during the first two hours of the meeting and showing good cause for failure to meet the 48-hour notice requirement and files a written objection, that person provides to the Clerk of the Board of Review notice as to whether the person will ask for removal of any Board members and, if so, which member will be removed and the person's reasonable estimate of the length of time that the hearing will take.
- When appearing before the Board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.
- No person may appear before the Board of Review, testify to the Board by telephone or object to a valuation, if that valuation was made by the Assessor or the Objector using the income method, unless the person supplies to the Assessor all of the information about income and expenses, as specified in the manual under Section 73.03(2a), that the Assessor requests. The municipality or county shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph and shall provide exemptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Section 19.35(1).
- The Board shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, surgeon or osteopath that confirms their illness or disability. No other persons may testify by telephone. Town of Newton (920)758-2656
Persons with disabilities who need accommodations to attend the meeting should contact the Town Clerk’s Office in their respective Town as soon as possible so that needs can be reasonably meet.
Board of Review Procedures for Property Tax Assessments
- The clerk shall swear all persons testifying before it in relation to each contested assessment.
- The owner, or the owner's representatives and witnesses should be heard first.
- The Board may examine under oath, such persons as it believes have knowledge of the value of the property being appealed.
- The Board may require witnesses to attend a Board of Review hearing. If assessors request witnesses, the Board will require witnesses to attend. The Board can allow objectors to testify by telephone. The Board may require the presence of records and documents to help show the value of properties in question.
- A stenographer or tape recorder should record all proceedings and shall be paid by the municipality. The Board may order a transcription of the testimony presented at the hearings. In cases of an appeal or other court proceedings, testimony must be transcribed. Even though the proceedings are recorded, members of the Board should still take notes of testimony given. These notes provide a source of reference when reaching a decision on a property owner's objection.
- During any meeting, if it determines that some of the written objections cannot be heard at the scheduled time, the board creates a new schedule and abides by the 48-hour notice requirement.
- The Board enforces (and in some cases waives) the requirement for objections to be filed timely in a manner consistent with state law.
- The Board removes members under specific circumstances as described in state law.
- The Board requires that objection forms include stated valuations of the property in question.
- The Board makes all determinations by roll call vote.
- Barring a sufficient showing by the objector to the contrary, the board should assume that the assessor's valuation is correct.
- As a result of its deliberations, the board must state on the record the correct assessment and that the assessment is reasonable in light of all relevant evidence that the board received.
- The board should not adjourn to a future date without setting the hour and day they shall meet. A notice of such an adjournment should be posted on the outer door of the meeting place. Prior to the final adjournment, the Board of Review shall provide to all parties contesting an assessment, (1) a written notice of the amount of the assessment finalized by the Board, and (2) an explanation of appeal rights and procedures.
NOTE: If you wish to file an objection for real property assessment or personal property assessment, use the form below.
Lottery Credit for Property Taxes
If you do not have a lottery credit on your tax bill, you may still be eligible. To qualify you must own a home in Wisconsin and you must have occupied that home as your primary residence on January 1st of the year in which the tax is levied. A primary residence is a home in which a property owner lives more than six months of the year. If a resident is temporarily absent a primary residence is the home to which an owner returns. If there is not a lottery credit on your tax bill and you qualify, fill out the form below.